It is expected that the audit certificates will cover a larger number of sub projects than before.

In paragraph 58, the Board recommended that UNODC increase its project audit coverage of nationally executed expenditures with a view to ensuring the timely receipt of audit certificates.

(a) Reviewing the strategy and workplans of internal and, in some organizations, external audit and discussing the scope and content of their audits so as to identify audit priorities and suggesting potential audit areas within which to address the organization's risks

Audit process

Scope of audit

External audit

Internal audit

Audit costs

b. Parliamentary documentation audit reports on the basis of audits conducted (8)

The Panel also noted that the dates of the audit certificates provided by some claimants in relation to post liberation audited financial statements predated the auditing firm's resumption of operations after the liberation of Kuwait.

Audit services 10.0

(c) Audit and Inspection

The process of recovery is ongoing and may extend over several years.

18 Operations in Sweden (Regional Office) 31 Jan 05

24 Comparative Review Of The Desk Function 30 May 05

(ii) Audits facilitation of internal and external audits and follow up on the implementation of audit recommendations

The Audit Services Branch will update the checklist for the 2005 audit exercise.

Summary of audited activities and audit reports

Comment by the Administration. The standard time frame for the issuance of audit reports is to be examined as part of the review of its audit procedures.

(a) To follow up on the audit recommendations

The Council shall appoint independent auditors for the purpose of auditing the accounts of the Organization.

The United States delegation wondered whether the lower estimated cost of external audits by the Board of Auditors reflected reduced audit coverage or better audit efficiency.

(a) Audit services 10 000

By 6 April 2005, UNHCR had received audit certificates for 77 per cent of expenditure incurred by its implementing partners in 2001 and 2002.

The audit certificate accompanying each audited financial statement typically certifies the procedures undertaken in relation to the audit and authenticates the financial statements.

By 6 April 2005, UNHCR had received audit certificates for 77 per cent of expenditure incurred by its implementing partners in 2001 and 2002.

Management summary audit implementation status

B. Technology based audit techniques

Enhanced independence and integrity of the audit institutions ___________

Financial data and reports for audit purposes

OIOS often found that the performance indicators used were unrealistic or not measurable.

Finally, the Group agreed with the Advisory Committee that the oversight bodies' coordination and collaboration in the planning of audit activities was positive and would promote optimal use of audit resources, complementarity of efforts and wider coverage of audit areas.

Note Two dots () signify that data are unavailable.

(ii) Annual audit plan, budget and staffing

Audits should be conducted by an independent body.

The provision under audit costs reflected a reduction in the costs of both external and internal audit, reflecting the resource levels recommended by the Board of Auditors and the Office of Internal Oversight Services.

Also, the Office of Audit and Performance Review has been reviewing its audit planning methodology with a view to adopting a more formal risk based approach.

In paragraph 112, the Board recommended that UNCC reconsider its decision not to request Member States to include in every audit certificate comprehensive and up to date information on their national compensation payment system.

(e) Regularity and extent of audit by an independent body

(b) Travel expenses related to the newly established Audit Committee

(d) Assessing the adequacy and effectiveness of internal and external audit services

Greater use should be made of computer assisted audit techniques.

(i) To consider the effectiveness and objectivity of the external audit process

In my view the organisation is well run, a view that is endorsed by a number of independent reviews and accolades on the progress made by the organisation.

OIOS Audit Service